Dodo had the following account balances:

                  Sales revenue                          $  120,000

                  Cost of goods sold                         60,000

                  Salaries and wages expense         10,000

                  Depreciation expense                    20,000

                  Dividend revenue                             4,000

                  Utilities expense                               8,000

                  Rent revenue                                 25,000

                  Interest expense                            12,000

                  Sales returns                                  11,000

                  Advertising expense                      13,000

What

amount would Dodo report as